Особенностью данного учебника является системное изложение общих теоретических и практико-ориентированных подходов ведения, учета, анализа в тор-говле, с учетом особенностей нормативно-правового регулирования учетно-аналитической и контрольной деятельно-сти. Основная цель учебника - дать доступное и комплексное изложение фундаментальных основ учета и анализа предприятий торговли; сформировать теоретические знания и практические навыки по организации и ведению бухгалтерского, налогового учета, формированию достоверной отчетности, внутреннему контролю и финансовому анализу хозяйствующих субъектов торговли как важнейшей отрасли экономики страны и разработке стратегий их поведения на рынке.Предназначенo для специалистов бакалавриата и магистратуры экономических специальностей, занимающихся изучением отраслевых проблем учета и анализа в торговле.A feature of this textbook is a systematic presentation of the general theoretical and practice-oriented approaches of con-ducting, accounting, analysis in trade, taking into account the peculiarities of legal regulation of accounting, analytical and control activities. The main purpose of the textbook is to pro-vide an accessible and comprehensive presentation of the fun-damental principles of accounting and analysis of trade enter-prises; to form theoretical knowledge and practical skills in or-ganizing and maintaining accounting, tax accounting, the for-mation of reliable reporting, internal control and financial anal-ysis of business entities as an important branch of the country's economy and the development of strategies for their behavior in the market. Designed for specialists in undergraduate and graduate studies in economic specialties involved in the study of industry problems of accounting and analysis in trade.
Osobennostju dannogo uchebnika javljaetsja sistemnoe izlozhenie obschikh teoreticheskikh i praktiko-orientirovannykh podkhodov vedenija, ucheta, analiza v tor-govle, s uchetom osobennostej normativno-pravovogo regulirovanija uchetno-analiticheskoj i kontrolnoj dejatelno-sti. Osnovnaja tsel uchebnika - dat dostupnoe i kompleksnoe izlozhenie fundamentalnykh osnov ucheta i analiza predprijatij torgovli; sformirovat teoreticheskie znanija i prakticheskie navyki po organizatsii i vedeniju bukhgalterskogo, nalogovogo ucheta, formirovaniju dostovernoj otchetnosti, vnutrennemu kontrolju i finansovomu analizu khozjajstvujuschikh subektov torgovli kak vazhnejshej otrasli ekonomiki strany i razrabotke strategij ikh povedenija na rynke.Prednaznacheno dlja spetsialistov bakalavriata i magistratury ekonomicheskikh spetsialnostej, zanimajuschikhsja izucheniem otraslevykh problem ucheta i analiza v torgovle.A feature of this textbook is a systematic presentation of the general theoretical and practice-oriented approaches of con-ducting, accounting, analysis in trade, taking into account the peculiarities of legal regulation of accounting, analytical and control activities. The main purpose of the textbook is to pro-vide an accessible and comprehensive presentation of the fun-damental principles of accounting and analysis of trade enter-prises; to form theoretical knowledge and practical skills in or-ganizing and maintaining accounting, tax accounting, the for-mation of reliable reporting, internal control and financial anal-ysis of business entities as an important branch of the country's economy and the development of strategies for their behavior in the market. Designed for specialists in undergraduate and graduate studies in economic specialties involved in the study of industry problems of accounting and analysis in trade.
